2009) 318 ITR 190 (AAR-New Delhi) Cal Drive Marine Construction (Mauritius) Ltd. v. DIT (International Taxation)

315 ITR 334Reported decision2009#10541 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing 2009) 318 ITR 190 (AAR-New Delhi) Cal Drive Marine Construction (Mauritius) Ltd. v. DIT (International Taxation)

KREUZ SUBSEA PTE LTD.,MUMBAI vs. THE DY CIT, INTERNATIONAL TAXATION-3(1)(2), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 1181/MUM/2021[2014-15]Status: DisposedITAT Mumbai31 Mar 2023AY 2014-15

Bench: Shri Aby T Varkey & Shri Amarjit Singhkreuz Subsea Pte Ltd. Vs. The Deputy C/O Srbc & Associates Commissioner Of Income- Llp, 16Th Floor, The Tax, International Ruby, 29, Senapati Taxation-3(1)(2) Bapat Marg, Room No. X, 16 Th Floor, Dadar (West), Air India Building, Mumbai – 400028 Nariman Point, Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcl6822G Appellant .. Respondent Appellant By : Nitesh Joshi, Gaurav Shah, Milan Kapadia Respondent By : Vijay Shankar, Soumendu Kumar Das Date Of Hearing 03.01.2023 Date Of Pronouncement 31.03.2023 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assesse Is Directed Against The Order Passed By The Drp-1(Wz) Dated 24.01.2020 For A.Y. 2014-15. The Assesse Has Raised The Following Grounds Before Us: “On The Facts & Circumstances Of The Case & In Law, The Assessing Officer Based On Directions Of Hon'Ble Dispute Resolution Panel (Drp) Has: 1. Erred In Assessing Total Income At Rs.11,10,05,440/- As Against Nil Returned Income

For Appellant: Nitesh Joshi, Gaurav ShahFor Respondent: Vijay Shankar, Soumendu
Section 143(2)Section 271(1)(c)Section 44B

…Dehradun and Another vs. M/s BKI/HAM (ITA No 34 of 2007) (Uttarakhand High Court),  P No 11 (1995) (228 ITR 55) (AAR),  P. No. 24 (1996) (237 ITR 798) (AAR): Brown and Roof Inc. (1999) (103 Taxman 515) (AAR),  Cal Dive Marine Construction (Mauritius) Ltd (315 ITR 334) (AAR)  Tiong Woon Project and Contracting Pfe Ltd (338 CTR 386) (AAR)  Thus, it is humbly submitted that the provisions of residuary clauses of Article 5 are of no relevance in the case of installation/construction contracts and specific provisions of Article 5(3) would apply.  As already discussed above, the nature of activities carried on…

DCIT vs. M/S KEMWELL PVT. LTD.,,

In the result, this appeal of Revenue is dismissed

ITA 210/BANG/2014[2009-10]Status: DisposedITAT Bangalore12 Apr 2019AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri B.R. Renuka Prasad, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl.CIT
Section 143(3)Section 43ASection 43A(1)

…reting a clause in the Treaty and the intention and purpose behind the provisions incorporated in the Treaty should be given due weight has been taken by the Authority of Advance Ruling in the case of Cal Dive Marine construction (Mauritius) Ltd. in re [2009] 315 ITR 334 (AAR) and the Hon'ble ITAT, Delhi Bench in the case of Ensco Maritime Ltd. Vs Dy. CIT [2004] 91 ITD 459 (pages 476-477) which has enunciated the principles of interpretation of treaties. It is noteworthy that the Hon'ble ITAT, Mumbai Bench in the case of Dy. DIT (International Taxation) Vs Balaji Shipping (UK) Ltd. (2009) 315 ITR (AT) 62: (2008)…

M/S KEMWELL PVT. LTD. vs. ACIT,

In the result, this appeal of Revenue is dismissed

ITA 209/BANG/2014[2009-10]Status: DisposedITAT Bangalore12 Apr 2019AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: Shri B.R. Renuka Prasad, AdvocateFor Respondent: Shri R.N. Siddappaji, Addl.CIT
Section 143(3)Section 43ASection 43A(1)

…reting a clause in the Treaty and the intention and purpose behind the provisions incorporated in the Treaty should be given due weight has been taken by the Authority of Advance Ruling in the case of Cal Dive Marine construction (Mauritius) Ltd. in re [2009] 315 ITR 334 (AAR) and the Hon'ble ITAT, Delhi Bench in the case of Ensco Maritime Ltd. Vs Dy. CIT [2004] 91 ITD 459 (pages 476-477) which has enunciated the principles of interpretation of treaties. It is noteworthy that the Hon'ble ITAT, Mumbai Bench in the case of Dy. DIT (International Taxation) Vs Balaji Shipping (UK) Ltd. (2009) 315 ITR (AT) 62: (2008)…

HITT HOLLAND INSTITUTE OF TRAFFICE TECHNOLOGY B.V. vs. DCIT, INTERNATIONAL TAXATION 1(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 390/KOL/2015[2011-2012]Status: DisposedITAT Kolkata04 Apr 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 390/Kol/2015 Assessment Year : 2011-12 Hitt Holland Institute Of Traffic Technology B.V -Vs- Dcit, International Taxation, (Now Known As “Saab Technologies B.V.). Circle-1(1), Kolkata [Pan: Aabch 5694 R] (Appellant) (Respondent)

For Appellant: Shri Avisekh Kejriwal, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(3)Section 144C(5)

…nd Article 5(2)/ Article 5(3) of the DTAAs: National Petroleum Construction Co. case (supra) Pintsch Bamag, In re reported in (2009) 318 ITR 190 (AAR-New Delhi) Cal Drive Marine Construction (Mauritius) Ltd. v. DIT (International Taxation) reported in (2009) 315 ITR 334 (AAR-New Delhi) 4.8. It was submitted that since the assessee was not involved in any activity at the project site in India, it does not satisfy the 'business test' as prescribed in Article 5( 1) of the India Netherlands DTAA and therefore it cannot be said to have an Installation PE in India, even if it is assumed that the installation activity…

HITT HOLLAND INSTITUTE OF TRAFFIC TECHNOLOGY B. V. vs. DDIT, INTERNATIONAL TAXATION 1(1), KOLKATA, KOLKATA

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(13)

…3) of the DTAAs: 33 HIIT Holland Institute of Traffic Technology B.V. A.Yr..2010-11 National Petroleum Construction Company vs. ADIT (2016) 238 Taxman 40 (Delhi HC) Pintsch Bamag (2009) (318 ITR 190) (AAR) Cal Drive Marine Construction (Mauritius) Ltd (2009) 315 ITR 334 (AAR) BKI/HAM VOF vs. ACIT (200 I) 70 TTJ 480 (Delhi IT AT) Fugro Engineers B.Y. v. Assistant Commissioner of Income tax (OS D), Range-I, Dehradun (2008) 26 SOT 78 (Delhi ITAT) It was submitted that since the Assessee was not involved in any activity at the project site in India, it does not satisfy the 'business test' as prescribed in Article 5…

DIRECTOR OF INCOME TAX -II vs. M/S NATIONAL PETROLEUM CONSTRUCTION CO.

The appeals are disposed of in the above terms

ITA/795/2014HC Delhi29 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…Office acted as Assessee’s backoffice for liaison, coordination and collection of information from ONGC. Mr Aggarwal relied upon the decisions in CIT v. BKI/HAM: (2012) 347 ITR 570 (Uttarakhand); Cal Dive Marine Construction (Mauritius)Ltd., In Re: (2009) 315 ITR 334 (AAR); and DIT v. Hyundai Heavy Industries Co. Ltd.: (2009) 31 SOT 482 (ITAT[Del]) in support of his contention that the Assessee’s activity of installation and commissioning of platforms could be examined only in the light of the provisions of Article 5(2)(h) of the DTAA. Mr Aggarwal relied on the decision of UAE Exchange Centre Limited v.…

NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DIRECTOR OF INCOME TAX

The appeals are disposed of in the above terms

ITA/143/2013HC Delhi29 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…Office acted as Assessee’s backoffice for liaison, coordination and collection of information from ONGC. Mr Aggarwal relied upon the decisions in CIT v. BKI/HAM: (2012) 347 ITR 570 (Uttarakhand); Cal Dive Marine Construction (Mauritius)Ltd., In Re: (2009) 315 ITR 334 (AAR); and DIT v. Hyundai Heavy Industries Co. Ltd.: (2009) 31 SOT 482 (ITAT[Del]) in support of his contention that the Assessee’s activity of installation and commissioning of platforms could be examined only in the light of the provisions of Article 5(2)(h) of the DTAA. Mr Aggarwal relied on the decision of UAE Exchange Centre Limited v.…

DIRECTOR OF INCOME TAX - II (INTERNATIONAL TAXATION) vs. NATIONAL PETROLEUM CONSTRUCTION COMPANY

The appeals are disposed of in the above terms

ITA/533/2013HC Delhi29 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…Office acted as Assessee’s backoffice for liaison, coordination and collection of information from ONGC. Mr Aggarwal relied upon the decisions in CIT v. BKI/HAM: (2012) 347 ITR 570 (Uttarakhand); Cal Dive Marine Construction (Mauritius)Ltd., In Re: (2009) 315 ITR 334 (AAR); and DIT v. Hyundai Heavy Industries Co. Ltd.: (2009) 31 SOT 482 (ITAT[Del]) in support of his contention that the Assessee’s activity of installation and commissioning of platforms could be examined only in the light of the provisions of Article 5(2)(h) of the DTAA. Mr Aggarwal relied on the decision of UAE Exchange Centre Limited v.…

NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DIRECTOR OF INCOME TAX

The appeals are disposed of in the above terms

ITA/144/2013HC Delhi29 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…Office acted as Assessee’s backoffice for liaison, coordination and collection of information from ONGC. Mr Aggarwal relied upon the decisions in CIT v. BKI/HAM: (2012) 347 ITR 570 (Uttarakhand); Cal Dive Marine Construction (Mauritius)Ltd., In Re: (2009) 315 ITR 334 (AAR); and DIT v. Hyundai Heavy Industries Co. Ltd.: (2009) 31 SOT 482 (ITAT[Del]) in support of his contention that the Assessee’s activity of installation and commissioning of platforms could be examined only in the light of the provisions of Article 5(2)(h) of the DTAA. Mr Aggarwal relied on the decision of UAE Exchange Centre Limited v.…

DIRECTOR OF INCOME TAX - II (INTERNATIONAL TAXATION) vs. NATIONAL PETROLEUM CONSTRUCTION COMPANY

The appeals are disposed of in the above terms

ITA - 533 / 2013HC Delhi29 Jan 2016
Section 260A

…Office acted as Assessee’s backoffice for liaison, coordination and collection of information from ONGC. Mr Aggarwal relied upon the decisions in CIT v. BKI/HAM: (2012) 347 ITR 570 (Uttarakhand); Cal Dive Marine Construction (Mauritius)Ltd., In Re: (2009) 315 ITR 334 (AAR); and DIT v. Hyundai Heavy Industries Co. Ltd.: (2009) 31 SOT 482 (ITAT[Del]) in support of his contention that the Assessee’s activity of installation and commissioning of platforms could be examined only in the light of the provisions of Article 5(2)(h) of the DTAA. Mr Aggarwal relied on the decision of UAE Exchange Centre Limited v.…

2009) 318 ITR 190 (AAR-New Delhi) Cal Drive Marine Construction (Mauritius) Ltd. v. DIT (International Taxation) (315 ITR 334) — Cited in 10 Judgments | BharatTax